88R2075 DRS-D
 
  By: Lozano H.B. No. 634
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the eligibility of land for appraisal for ad valorem tax
  purposes as qualified open-space land.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 23.51(1), Tax Code, is amended to read as
  follows:
               (1)  "Qualified open-space land" means land that is
  currently devoted principally to agricultural use to the degree of
  intensity generally accepted in the area and that has been devoted
  principally to agricultural use or to production of timber or
  forest products for two [five] of the preceding seven years or land
  that is used principally as an ecological laboratory by a public or
  private college or university and that has been used principally in
  that manner by a college or university for two [five] of the
  preceding seven years.  Qualified open-space land includes all
  appurtenances to the land.  For the purposes of this subdivision,
  appurtenances to the land means private roads, dams, reservoirs,
  water wells, canals, ditches, terraces, and other reshapings of the
  soil, fences, and riparian water rights.  Notwithstanding the
  other provisions of this subdivision, land that is currently
  devoted principally to wildlife management as defined by
  Subdivision (7)(B) or (C) to the degree of intensity generally
  accepted in the area qualifies for appraisal as qualified
  open-space land under this subchapter regardless of the manner in
  which the land was used in any preceding year.
         SECTION 2.  This Act applies only to the appraisal of land
  for ad valorem tax purposes for a tax year that begins on or after
  the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2024.